Abstract: A business method. A dividend is calculated from: (i) a penalty assessed against a holder, of at least one share of a financial instrument, who sells the at least one share on a date of sale preceding an extinguish date associated with the financial instrument; and/or (ii) a premium lost by other purchasers of the financial instrument who sell, on dates of sale preceding an extinguish date associated with the financial instrument, shares of the financial instrument purchased by the other purchasers, wherein a premium consisting of an upfront fee against a purchaser of one or more shares of the financial instrument is assessed against the purchaser which entitles the purchaser to a future portion of the premium lost. The dividend is distributed, on a date subsequent to the date of sale, to all Holders of Record of the financial instrument on the date of sale.

Abstract: A financial instrument of an entity and a related business method. The financial instrument includes: a conventional investment instrument; a penalty feature added to the conventional investment instrument; and a dividend feature added to the conventional investment instrument. The penalty feature is characterized by a penalty assessed against a holder of at least one share of the financial instrument who sells the at least one share on a date of sale that precedes an extinguish date associated with the financial instrument. The dividend feature is characterized by a dividend adapted to be distributed, on a date subsequent to the date of sale, to all Holders of Record of the financial instrument on the date of sale. The dividend is derived from the penalty. The financial instrument is adapted to be acquired by a plurality of investors.

Abstract: The present invention provides a financial instrument of an entity and a related business method. The financial instrument includes: a conventional investment instrument; a premium and/or penalty feature added to the conventional investment instrument; and a dividend feature added to the conventional investment instrument. The premium feature is characterized by an upfront fee paid by the purchaser of at least one share of the financial instrument. The penalty feature is characterized by a penalty assessed against the holder of at least one share of the financial instrument who sells the at least one share on a date of sale that proceeds an extinguish date associated with the financial instrument. The dividend feature is characterized by a dividend adapted to be distributed, on a date subsequent to the date of sale, to all Holders of Record of the financial instrument on the date of sale.